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Re Augustus Barnett & Son Ltd
''Re Augustus Barnett & Son Ltd'' () BCLC 170 is a UK insolvency law case on the standard of fault required to show that directors have been guilty of fraudulent trading.
==Facts==
Augustus Barnett & Sons Ltd (Barnett) was a subsidiary of Rumasa SA and the main retail UK retail store for wine and sherry export. Barnett had a deficiency of assets, and its auditors would not certify accounts on a going concern basis, unless Rumasa confirmed it would keep supporting the company. Rumasa did, saying with a 'letter of comfort' on June 1, 1982 that it would provide additional woking capital. It had given £4m in subsidies by 1981.
Rumasa was nationalised by the Spanish government on February 23, 1983. Barnett's asset deficiency was now £4.5m. Auditors and lawyers advised that the directors of Barnett were at risk of personal liability for fraudulent trading (now s.213 IA 1986; then s.332 Companies Act 1948〔Also intermittently, s.630 of the Companies Act 1985.〕) unless more money could pay off the debts. On September 2, 1983, Barnett went into voluntary liquidation. The liquidators applied for a declaration that Rumasa was a knowing party to fraudulent trading. Rumasa opposed and argued there was no reasonable cause of action, because it was never alleged that Barnett directors were dishonest or had any intention to defraud.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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